@misc{oai:kwansei.repo.nii.ac.jp:00013581,
 author = {笠岡, 恵理子 and Kasaoka, Eriko},
 month = {2016-11-30},
 title = {The Effect of Defined Benefit Liability on Firms 'Valuations in Japan : Comparison of Japanese GAAP for Retirement Benefits with IAS19},
 year = {}
}